Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3805
Levy
Official textlaw.lis.virginia.gov
In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may (i) impose a city or county tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510, as provided in § 58.1-1717.1.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3735 · Departments of license inspection in certain counties
- 58.1-3740 · Definitions
- 58.1-3741 · Counties and cities authorized to levy severance license…
- 58.1-3742 · Distribution of local coal road improvement severance tax
- 58.1-3743 · Severance license taxes to be paid to jurisdiction in which…
- 58.1-3744 · Uniform ordinance provisions
- 58.1-3745 · Lien on real estate and personal property of businesses…
- 58.1-3800 · Levy
- 58.1-3801 · Taxation of instruments relating to property located in…
- 58.1-3802 · Interpretation of article
- 58.1-3803 · Collection of tax; compensation for clerk
- 58.1-3804 · Collection of tax for city having no court for recordation…
- 58.1-3805 · Levy
- 58.1-3806 · Collection of tax; compensation for clerk
- 58.1-3807 · Collection of tax for city having no court for probate of…
- 58.1-3808 · Interpretation of article
- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed
- 58.1-3814 · Water or heat, light and power companies
- 58.1-3814.1 · Consumer utility tax on churches [Not set out]
- 58.1-3815 · Consumer taxes upon lessees of certain property
- 58.1-3816 · Certain counties not to levy consumers' utility tax if such…
- 58.1-3816.1 · Discount for collection of taxes
- 58.1-3816.2 · Exemptions from consumer utility taxes